Iowa Taxpayers Association

“Line 15 - the executive committee negotiates a contract with the president/ceo for services.”

“Capture management solutions manages the day-to-day operations. Capture management solutions employs carl lingen, to oversee the financial processes of iowa taxpayers association.”

“The organization consists of dues paying members. The following are eligible for membership in the organization: a. Individuals b. Organizations (whether incorporated or not) i. Civic, commercial, or like organizations ii. Firms, associations, corporations, or local divisions, subsidiaries or plants of the same; and iii. Local taxpayer associations”

“Members of the association elect a board of directors that act as the governing body. There shall be a nominating committee of the association, which shall consist of three persons. The immediate past chair of the association (as herein defined) shall be an ex-officio member and shall serve as chair of the nominating committee. The remaining members shall be appointed by the chair. The nominating committee shall have the responsibility for nominating candidates for elective positions at the annual meeting, and for recommending candidates to the board of directors for officers and standing committee chairs. These recommendations shall be advisory only.”

“Members approve board of directors decisions and activities at annual meeting.”

“A copy of form 990 is provided to the finance committee prior to a regularly scheduled board meeting. The finance committee reviews the form 990 with the cpa preparer. The form 990 is submitted to the governing body for review, discussion and approval.”

“Annually the board members and members of management sign a declaration disclosing any known conflicts of interest.”

“The public is able to view the association's governing documents, financial statements, and conflict of interest policy upon request. These documents are available for the same period of time as described in internal revenue code section 6104(d) for other public disclosure documents.”

“To educate and inform iowans about sound fiscal policy. Provide state policy makers with objective, nonpartisan research about the impact of specific tax and spending policies. And advocate for the adoption of rational public fiscal policy as it relates to business and coporate tax issues.”

“Part ix, line 24a the entity uses a third party payroll provider and all w-2's are reported using the payroll company's employer identification number. The following is included in this number. Officer compensation: 167,283 payroll taxes: 11,303”

“Line 1: the association uses a modified cash basis of accounting.”